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Frequently Asked Questions


Who pays the penalties and interest imposed by tax authorities?

As the responsibility for filing complete, correct and timely tax returns is that of the individual taxpayers, the UN will not reimburse staff members for penalties and/or interest imposed by tax authorities on their UN earnings except if: (a) the delays are attributable to the Organization; or (b) penalties or interest are the result of written instructions given by the UN. Under certain conditions, staff members serving outside the U.S. may also be reimbursed for penalties and interest (latest tax circular). The UN will not pay any late filing penalties under any circumstances. Staff members are, therefore, advised to file the appropriate extension forms with tax authorities before the deadline for filing is due.


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  Last updated: 14-Mar-2012 

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